| Type of Assets | Admissible% |
| Land and properties as evaluated by a qualified real estate agency by the end of the financial year as it relate to protection and savings insurance only. | 5% |
| Land and properties as evaluated by a qualified real estate agency by the end of the financial year as it relate to general insurance only. | 0% |
| Securities issued by one of the shareholding companies listed on a Saudi Stock Exchange. | 5% |
| Securities issued by one of the shareholding companies not listed on a Saudi Stock Exchange. | 1% |
| Saudi Government Development Bonds. (SGDB) | 100% |
| Government bonds issued by (A) rated countries. | 100% |
| Bonds issued by one financial institution. | 5% |
| Deposits with any one of the financial institutions licensed in the Kingdom. | 10% |
| Loans secured by policies of insurance issued by the insurer. | 5% |
| Rights under derivative contracts. | 1% |
| Reinsurance balances. | 100% |
| All debts due or to become due from individual other than those relating to loans secured by mortgages. | 5% |
| Cash in hand | 1% |
| Accrued interest and rent. | 2.5% |
| Cash in banks. | 100% |
| Other pre-payments and accrued income. | 2.5% |
| Deferred acquisition costs. | 100% |
| Prepaid expenses. | 2.5% |
| Premiums due within 90 days for general insurance companies. | 100% |
| Premiums due for protection and savings insurance companies. | 100% |
| Tangible assets (i.e. office furniture, equipment, vehicles, computers, etc, excluding rare art work). | 2.5% |
| Intangible assets (i.e. good will, incorporation expenses, registered mark, etc). | 0% |
| Personal loans or benefits for employees and managers. | 0% |
| Treasury stock’s. | 0% |
